I did a post earlier with a cell-phone picture of Luke's binoculars, but here are a couple of cute pictures that I took with my good camera.
I cut a paper towel roll in half and then wrapped each half in white paper (because the sticky residue from the last paper towel was bothering me). Then I hot-glued the two halves together, punched a hole in each piece and tied a piece of yarn to each hole. Then I gave Luke some stickers and crayons and let him do the rest...Finished product:
Super easy and apparently fun as he's still playing with them the last few days! Just wait until your paper towels run out or use two toilet paper rolls. You could also leave the paper towel roll long and make a "pirate spy glass" or a "telescope".